The Relationship between Governmental Ownership and Conditional Accounting Conservatism for the Companies Listed in Tehran Stock Exchange

Authors

1 Master of Public Administration, Finance, Islamic Azad University, Bonab Branch

2 Assistant Professor of Accounting at Bonab Islamic Azad University

Abstract

The best control by companies running systems mechanisms to be sure the correctness of inserted information in financial lists and lack of management unilateral steps resulted to more conservatism in their own interest. The goal of this paper is the investigation of the relationship between governmental ownership and accounting conditional conservatism . in this paper, it had been used of conservatism on the base of pledges items (Ball and Shivakumar) for the measurement of conditional conservatism. The statistical populations of this study are companies listed in Tehran Stock Exchange. That 83 companies sampled for this study by using omitting method. Time period of this study is 1385-1390. Hypothesis obtained from linear multiple regression and test of comparing are rages of two independent population are utilized for testing in this study. The findings show that governmental ownership affects conditional accounting conservatism and controlled variables emerged in model (company size and financial lever companies size has positive relation with conditional conservatism and financial lever has negative relation with conditional accounting conservatism

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History

  • Receive Date: 19 July 2014
  • Revise Date: 14 June 2018
  • Accept Date: 30 December 2014

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